Paula Gonçalves Amorim, Maria Augusta Siqueira Mathias, Aglaé Baptista Torres da Rocha and Otávio José de Oliveira
This work aims to propose guidelines for small industrial businesses to take their first steps toward implementing systems, programs and tools (SPTs) for environmental management…
Abstract
Purpose
This work aims to propose guidelines for small industrial businesses to take their first steps toward implementing systems, programs and tools (SPTs) for environmental management in a structured way.
Design/methodology/approach
The authors conducted case studies in large companies certificated ISO 14001. They ran tests for construct validity, external validity and reliability. Cross-analysis of the information collected led to identifying patterns and strategies adopted by these companies to implement environmental management. Based on the literature on environmental management in small businesses and the author's experience, the practices learned from large companies were adapted to the reality of small ones, thus resulting in the proposed guidelines.
Findings
These guidelines enable small companies to develop their environmental management following the logical evolution of SPTs: ISO 14001, green supply chain management (GSCM), cleaner production (CP) and green design (GD). The implementation should happen gradually, through the PDCA cycle, according to three specific levels of environmental evolution.
Research limitations/implications
Since the guidelines focused on small industrial companies, future studies should consider other sectors, such as services, to benefit from the solutions presented. As for the implications, besides improving the small company's performance and enhancing its image, implementing the guidelines creates a green synergy along the supply chain, thus benefiting society beyond the company's borders.
Originality/value
The main theoretical-scientific contribution of this work is to deepen a block of knowledge that articulates environmental management and small businesses, creating a basis for further research and a reference for analyzing and discussing empirical studies in small companies. As an applied-management contribution, the guidelines allow small companies to effectively develop SPTs to move toward environmental sustainability.
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Paula de Santi Louzada, Tiago F.A.C. Sigahi, Gustavo Hermínio Salati Marcondes de Moraes, Izabela Simon Rampasso, Rosley Anholon, Jiju Antony and Elizabeth A. Cudney
This study aims to present an overview and analyze the Lean Six Sigma Black Belt (LSSBB) certifications offered by institutions operating in Brazil.
Abstract
Purpose
This study aims to present an overview and analyze the Lean Six Sigma Black Belt (LSSBB) certifications offered by institutions operating in Brazil.
Design/methodology/approach
This research analyzed LSSBB certification courses offered by 48 institutions in Brazil by comparing the syllabi of the classes to the reference model proposed by the American Society for Quality (ASQ) in the Six Sigma Black Belt Body of Knowledge. This study employed the content analysis technique and hierarchical cluster analysis to analyze the data.
Findings
The results revealed a lack of standardization in the content of Lean Six Sigma (LSS) training in Brazil. 100% of the LSSBB courses analyzed covered four of the 108 techniques recommended by the ASQ Body of Knowledge (i.e. data types, measurement scales, sampling, and data collection plans and methods). In contrast, more than 75% of the courses covered all techniques related to the macro areas of organization-wide planning and deployment, organizational process management and measures, measure, and improve. The major shortcoming of LSS training is related to the macro area Design for Six Sigma framework and methodologies. LSS training is offered in a highly concentrated area in Brazil, the wealthiest region, where universities play a crucial role in disseminating LSS.
Originality/value
The literature lacks studies that critically examine LSS certification courses. There is little research on LSS in Brazil and there are no studies on LSS training in this country.
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Albertina Paula Monteiro, Cláudia Pereira and Francisco Manuel Barbosa
This study aims to construct two environmental disclosure indices (EDI), one obtained from the mandatory reporting (annual report) and the other from the voluntary reporting…
Abstract
Purpose
This study aims to construct two environmental disclosure indices (EDI), one obtained from the mandatory reporting (annual report) and the other from the voluntary reporting (sustainability report), to compare their evolution. In addition, the authors developed and evaluated a conceptual model that aims to analyse if the two EDI are affected by industry, environmental certification, lucratively and corporate governance attributes. The legitimacy, signalling and voluntary disclosure theories are used to support the theoretical relationship between the company’s characteristics, corporate governance and environmental disclosure.
Design/methodology/approach
Using the content analysis technique, the authors have developed two indices to assess the level of environmental disclosure in the companies’ mandatory and voluntary reporting. In addition, to analyse the determinants of EDI, the authors applied the technique of multiple linear regression using panel data.
Findings
Based on Portuguese listed companies (Euronext-Lisbon), the results, from 2015 to 2017, exhibited an increase of 14.6% and 25.8% for the EDI obtained from the annual reports and for EDI obtained from the sustainability reporting, respectively. In addition, the results revealed that the environmental certification, lucratively, number of members on board and number and proportion of women of the board directors tend to affect the annual reporting EDI. Regarding the sustainability reporting EDI, the results showed that the environmental certification, lucratively and proportion of independent members of the board of directors have an impact on it.
Research limitations/implications
The study focuses on quantitative rather than qualitative disclosures and it brings some insights to the theoretical field.
Practical implications
The results obtained can assist corporate decision-making processes regarding the improvement of environmental disclosure, both on the mandatory annual report and on voluntary sustainability reports.
Originality/value
This study brings new perspectives to this topical issue in accounting. Originally, this study is applied to Portuguese listed companies and it shows different trends and determinants of environmental disclosure when included in the annual reporting or sustainability reporting.
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Surya Prakash, Satish Kumar, Gunjan Soni, Raj V. Mahto and Nitesh Pandey
This study aims to present an overview of leading research trends in the lean six sigma domain published in the International Journal of Lean Six Sigma (IJLSS) since its inception.
Abstract
Purpose
This study aims to present an overview of leading research trends in the lean six sigma domain published in the International Journal of Lean Six Sigma (IJLSS) since its inception.
Design/methodology/approach
The study analyses articles published between 2010 and 2019 in IJLSS using the bibliometric technique. The results of data analysis identify the most prolific authors, their affiliation, citation trends and highly cited articles from the journal. Further, a graphical analysis involving bibliographic coupling and co-citation analysis of the corpus enriches the investigation.
Findings
The results of the bibliometric analysis suggest that the number of IJLSS’s publications and citations grew markedly over time (from 4 citations in 2010 to nearly 1,324 in 2019). The organizational diversity and collaboration among authors publishing in IJLSS are trending upwards. Case study and focus group are the two most common research designs in publications. In the study, three major themes emerged: implementation of lean on business, integration of lean and six sigma and the effects of lean six sigma on businesses.
Practical implications
The study finding informs and educates practitioners and scholars about various qualitative research tools, applications and methods of implementing lean six sigma tools in different industry sectors.
Originality/value
The study uses bibliometric analysis to propose a novel categorization of research published in IJLSS and to report on the utilization of various lean tools in the journal. The study provides guidance for new future research besides offering a thorough introspection of the lean and six sigma domains.
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Rita de Cássia Trindade dos Santos, Vânia Medianeira Flores Costa and Bruna de Vargas Bianchim
The purpose of this paper is to analyze the relation between the values of solidarity economy and the organizational commitment and entrenchment ties.
Abstract
Purpose
The purpose of this paper is to analyze the relation between the values of solidarity economy and the organizational commitment and entrenchment ties.
Design/methodology/approach
A quantitative, descriptive and exploratory research was carried out through survey, using the Solidarity Economy Values Scale, Organizational Commitment Questionnaire and Organizational Entrenchment Questionnaire, with statistical data analysis.
Findings
The results showed that the self-management, quality of life and identification values positively influenced the workers’ behavior, mainly concerning personal fulfillment with performance and autonomy at work. On the other hand, the citizenship and solidarity values revealed an inverse association with the alternatives limitation dimension of entrenchment: the permanence in solidarity economy organizations motivated solely by the lack of employment can impact negatively on social and political involvement.
Research limitations/implications
Theoretically, organizational commitment and entrenchment ties are not limited to individual behaviors but also have a collective dimension to be investigated.
Practical implications
The workers’ organizational commitment implies in a commitment from the organization with human development through work.
Originality/value
In solidarity economy organizations, the bond based on lack of alternatives on the job market does not affect self-management or fulfillment with the work but the participation on the community politics.